Income Tax
Log in to FollowLatest Income Tax news, articles, notifications, circulars and case laws covering ITR, assessments, deductions, TDS, capital gains, tax audit, appeals and compliance.
ITAT Quashes Assessment as Jurisdictional AO Did Not Issue Section 143(2) Notice
ITAT Kolkata Quashes Reassessment as ACIT Lacked Pecuniary Jurisdiction
Assessment Invalid Where Non-Jurisdictional AO Issued Section 143(2) Notice: ITAT Kolkata
Section 143(2) Notice by Wrong Officer Makes Assessment Null & Void: ITAT Kolkata
Limited Scrutiny Cannot Be Expanded Without CBDT Approval: ITAT Kolkata
Section 153A Notices Upheld Despite Delay in Handing Over Seized Documents
Gujarat HC Upholds Deletion of Addition as AO Failed to Verify Form 26AS Difference
ITAT Deletes Addition as TDS Deduction Alone Did Not Establish Income Accrual
Addition for TDS Receipt Mismatch Rejected as Assessee’s Explanation Was Consistently Accepted
Addition for TDS Receipt Mismatch Rejected as Assessee’s Explanation Was Consistently Accepted
ITAT Deletes AIR-Based Addition as Professional Receipts Declared Exceeded AIR Figures
ITAT Deletes Transfer Pricing Adjustment as TPO Used Ad Hoc Method Instead of Section 92C
Section 68 Addition Unsustainable as Documentary Evidence Established Loan Transactions
Section 148 Reassessment Notice Quashed as Approval Was Granted by Wrong Authority
Income Tax is TaxGuru’s extensive resource for developments under India’s direct tax laws. This category covers Income-tax provisions, rules, notifications, circulars, instructions, judicial decisions and practical compliance issues. Readers can explore articles and case laws on income-tax returns, assessments, reassessment, deductions, exemptions, capital gains, business income, TDS and TCS, tax audit, penalties, appeals, international taxation and other direct tax matters. The category also covers important CBDT announcements, tax deadlines, return filing developments and changes affecting individuals, businesses and other taxpayers. Chartered Accountants, advocates, tax professionals, companies and taxpayers can use this section to follow legislative, administrative and judicial developments and research important Income Tax issues and precedents.
